36Contractors—liability provisions

36 Contractors—liability provisions If, in relation to a payment in relation to the performance of work that is taken to be wages under this division, payroll tax is paid by a person who is taken to be an employer under this division (the relevant person)— (a) no-one else is liable to payroll tax in relation to the payment; and (b) if someone else is liable to make a payment in relation to the work—that person is not liable to payroll tax in relation to the payment unless it, or the payment by the relevant person, is made with an intention of, directly or indirectly, avoiding or evading the payment of tax by anyone.